Discover 6 landmark GST judgements every CFO must know. Protect your business from GSTR-3B errors, Rule 86A credit blocks, and unfair refund delays.

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Landmark GST Procedure Judgements Every CFO Must Know

The table 8A of the GSTR-9 contains details of the total Input Tax Credit (ITC) available during the relevant financial year. GSTR-9 is an annual return that has to be filed by every GST registered Taxpayer.

GST Supply

Downloading Document-Wise Details Of Table 8A Of Form GSTR-9

A comprehensive analysis of judicial pronouncements on condonation of delay in GST appeals under Section 112(6) of the CGST Act — covering Supreme Court guidelines, when courts condone or refuse delay, procedural rules on limitation, advocate conduct principles, and key practitioner takeaways from pre-GST and GST-era rulings.

Condonation of Delay in GST: A Comprehensive Analysis Under Section 112(6) of CGST Act

Is a second adjudication under GST legal? Discover how tax authorities bypass limitation periods and how businesses can defend against unauthorized reviews.

GST Returns & Reconciliations

GST Records

GST Rates

The Perils of "Second Adjudication": When Tax Authorities Trespass the Limits of Law

Can your GST refund be rejected if you file the LUT after exporting? Discover the CBIC circulars and High Court rulings on late LUT filing.

GST Composition Scheme

Can GST Refund be rejected when the LUT is filed after/post Exports?

Discover why High Courts rule that cash seizure under Section 67 of the CGST Act is illegal. Learn about mandatory procedural safeguards and your rights.

Section 67 of the Central Goods and Services Tax Act, 2017 — Power of Inspection, Search and Seizure: Cash Seizure and Procedural Safeguards

The Karnataka HC rules that minor delays cannot block GST amnesty benefits under Section 128A. Key legal takeaways for CFOs.

The Power of 'May' in GST Compliance: Karnataka HC Opens a Window of Relief for Belated Amnesty Applications

Learn how to use legislative intent and the commercial parlance test to defeat arbitrary tax demands and win appeals.

How to Use the Intention of the Legislature to Your Advantage in Assessments, Appeals, and Litigation

Understand the interplay between Section 129 & 130 of the CGST Act. Learn when tax detention turns to confiscation based on recent court rulings.

Interplay of Section 129 and Section 130

WHETHER MANDATORY PRE-DEPOSIT CAN BE WAIVED OR REDUCED UNDER INDIRECT TAX LAWS

Discover how Heydon’s Rule (the Mischief Rule) safeguards Indian taxpayers against arbitrary interpretations and double taxation by focusing on true legislative intent.

Decoding the Mischief Rule: Heydon’s Rule and Its Enduring Relevance in Indian Tax Law

Supreme Court & High Court rulings settle personal GST penalty risks for CFOs, Independent Directors, and employees under Section 122(1A).

Section 122(1A) of CGST Act: Can You Be Personally Held Liable for Your Company's GST Fraud?

Is interest payable on wrongly availed but unutilised ITC? Learn why Section 50(3) of the CGST Act protects taxpayers who reverse credit before utilization.

Interest on ITC: Wrongly Availed but Unutilised:The Legal Position and Practical Defence Strategy

Explore the strict legal thresholds for provisional attachment under Section 83 of the CGST Act and how recent judgments curb arbitrary tax actions.

Provisional Attachment u/s 83: “Necessary” Opinion Requirement

This page lists all articles, blogs, news updates, summary of notifications and circulars relating to GST Exemptions

GST Exemptions

Landmark GST Procedure Judgements Every CFO Must K...

By: Abhishek Raja Ram

The Perils of "Second Adjudication": When Tax Auth...

By: Abhishek Raja Ram

Can GST Refund be rejected when the LUT is filed a...

By: Abhishek Raja Ram

Section 67 of the Central Goods and Services Tax A...

By: Abhishek Raja Ram

The Power of 'May' in GST Compliance: Karnataka HC...

By: Abhishek Raja Ram

How to Use the Intention of the Legislature to You...

By: Abhishek Raja Ram

Interplay of Section 129 and Section 130

By: Abhishek Raja Ram

WHETHER MANDATORY PRE-DEPOSIT CAN BE WAIVED OR RED...

By: Abhishek Raja Ram

Decoding the Mischief Rule: Heydon’s Rule and Its ...

By: Abhishek Raja Ram

Section 122(1A) of CGST Act: Can You Be Personally...

By: Abhishek Raja Ram

Interest on ITC: Wrongly Availed but Unutilised:Th...

By: Abhishek Raja Ram

Provisional Attachment u/s 83: “Necessary” Opinion...

By: Abhishek Raja Ram

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